Information for ruling 600014334
This section is Advance Tariff Ruling
- Start date
- 20 Nov 2025
- Expiry date
- 19 Nov 2028
- Commodity code
- 2005998098 (opens in new tab)
- Description
- Garlic paste made with over 80% Garlic (Allium Satvium) and Sunflower oil. Light cream to light brown in colour, the paste has a smooth texture with a thick consistency. The product has a pungent odour and a distinctive taste. Presented in a plastic jar with a screw lid. The net weight of the product is 1kg (also available in 300 gram jar). For use in cooking to flavour food and enhance meals.
- Keywords
-
- GARLIC
- IN JARS
- GARLIC PASTE
- VEGETABLE PRODUCTS
- FOOD PREPARATION
- AS PASTE
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect:– a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 2005 - Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006. GIR 5b has been used to identify the type of packaging - Plastic jar with screw lid. GIR 6 has been used to classify the goods to subheading level 200599 - Other vegetables and mixtures of vegetable; other than Bamboo shoots. 8 Digit Code 20059980 - Other than elsewhere specified within this subheading. 10 Digit Code 2005998098 - Other than Turnips (Brassica rapa spp. Rapa); other than Peppers of the Capsicum species (sweet). Also classified in accordance with: Chapter note 3 to Chapter 20 Harmonised System Explanatory Notes (HSEN's) to Heading 2005